Sec. 9. A taxpayer subject to taxation under this article shall keep and preserve records of the taxpayer's adjusted gross income and other books or accounts necessary to determine the amount of tax for which the taxpayer is liable under this article. Those records, books, and accounts shall be kept open for examination at any time by the department or its authorized agents. IC 6-5.5-7 Chapter 7. Penalties 6-5.5-7-1 Failure to make payment; underpayments; estimated payments 6-5.5-7-1 Failure to make payment; underpayments; estimated payments 6-5.5-7-2 Violation of article; violation of preparing or filing return 6-5.5-7-3 False entries in books; multiple books; failure to make return; false returns 6-5.5-7-4 Failure to permit examination of books, records, or property; refusal to testify or produce records 6-5.5-7-5 Concurrent jurisdiction of attorney general
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